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Registered brand name requirement restricts concessional GST rates to branded, non-fresh packaged goods subject to Annexure conditions. The amendment updates the Schedule by substituting, omitting and inserting specified tariff entries and commodity descriptions, distinguishing between goods supplied fresh or chilled and goods other than fresh or chilled. It conditions concessional treatment for non-fresh/non-chilled goods not in unit containers on either bearing a registered brand name or a brand with an actionable/enforceable legal right, subject to ANNEXURE I. It defines 'registered brand name' to include brands registered on or after 15 May 2017 under the Trade Marks Act, the Copyright Act, or foreign law, and is effective from 15 November 2017.
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Registered brand name requirement restricts concessional GST rates to branded, non-fresh packaged goods subject to Annexure conditions.
The amendment updates the Schedule by substituting, omitting and inserting specified tariff entries and commodity descriptions, distinguishing between goods supplied fresh or chilled and goods other than fresh or chilled. It conditions concessional treatment for non-fresh/non-chilled goods not in unit containers on either bearing a registered brand name or a brand with an actionable/enforceable legal right, subject to ANNEXURE I. It defines "registered brand name" to include brands registered on or after 15 May 2017 under the Trade Marks Act, the Copyright Act, or foreign law, and is effective from 15 November 2017.
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